Two truths about taxes: They are necessary. They discourage behaviors that are taxed, while they implicitly encourage behaviors that are not taxed. In Arizona, there is a third truth about taxes: The balance between business and personal taxes is heavily lopsided.

Intel Corp.CEO Craig Barrett’s Jan. 14 announcement that the computer chip giant is considering upgrading and increasing production capacity at its Chandler plant is quite gratifying, and should give impetus to proposals to trim Arizona’s too-high business taxes, which surely will be a factor in the final decision.